Washington § 84.36.600 - Computer software.

Full text of Washington Revised Code of Washington § 84.36.600 — Computer software., with citation guidance and answers to common questions.

§ 84.36.600. Computer software.

(1) All custom computer software, except embedded software, is exempt from property taxation.
(2) Retained rights in computer software are exempt from property taxation.
(3) Modifications to canned software are exempt from property taxation, but the underlying canned software remains subject to taxation as provided in RCW 84.40.037.
(4) Master or golden copies of computer software are exempt from property taxation.
[ 1991 sp.s. c 29 s 3.]

Notes

Findings, intent—Severability—Application—1991 sp.s. c 29: See notes following RCW 84.04.150.

Related Washington Legal Topics

Frequently Asked Questions About Washington § 84.36.600

What does Revised Code of Washington § 84.36.600 cover?

Section 84.36.600 ("Computer software.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.36.600?

A common citation format is "Revised Code of Washington § 84.36.600" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.36.600 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.